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Accounting standards : a comprehensive question book on International financial reporting standards Seventeenth edition
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| 자료유형 | 단행본 |
|---|---|
| 서명/저자사항 | Accounting standards : a comprehensive question book on International financial reporting standards/ [edited by] Oppermann, Booysen, Van der Merwe. |
| 개인저자 | Oppermann, H. R. B.(Hendrik Rudolf Beukes), 1955- editor, Booysen, S. F.(Stefanus Francois), editor, Van der Merwe, N.(Nico), editor, |
| 판사항 | Seventeenth edition. |
| 형태사항 | 1 online resource. |
| 기타형태 저록 | Print version: Accounting standards. Seventeenth edition. Claremont : Juta, 2017 9781485121114 |
| ISBN | 9781485121145 1485121140 |
| 내용주기 | FRW conceptual framework for financial reporting -- IAS 1 presentation of financial statements -- IAS 2 inventories -- IAS 7 statement of cash flows -- IAS 8 accounting policies, changes in accounting estimates and errors -- IAS 10 events after the reporting period -- IAS 12 income taxes -- IAS 16 property, plant and equipment -- IAS 19 employee benefits -- IAS 20 accounting for government grants and disclosure of government assistance -- IAS 21 the effects of changes in foreign exchange rates -- IAS 23 borrowing costs -- IAS 24 related party disclosures -- IAS 27 separate financial statements -- IAS 28 investments in associates -- IAS 29 financial reporting in hyperinflationary economies -- IAS 32 financial instruments: presentation -- IAS 33 earnings, headline earnings and dividend per share -- IAS 34 interim financial reporting -- IAS 36 impairment of assets -- IAS 37 provisions, contingent liabilities and contingent assets -- IAS 38 intangible assets -- IAS 40 investment property -- IFRS 2 share-based payment -- IFRS 3 business combinations -- IFRS 5 non-current assets held for sale and discontinued operations -- IFRS 7 financial instruments: disclosure -- IFRS 8 operating segments -- IFRS 9 financial instruments -- IFRS 10 consolidated financial statements and separate financial statements -- IFRS 11 joint arrangements -- IFRS 12 disclosure of interests in other entities -- IFRS 13 fair value measurement -- IFRS 15 revenue from contracts with customers -- IFRS 16 leases |
| 요약 | (3z (BThe seventeenth edition of Accounting Standards introduces students to the principles of the International Financial Reporting Standards. Changes brought about by new and revised standards have once again been incorporated in this latest edition, mainly relating to the new IFRS 16 on leases. The accounting principles are illustrated through questions that gradually increase in their degree of difficulty. This approach facilitates the students’ understanding of these principles and allows them to get to grips with financial statements in a practical manner. This edition of Accounting Standards is intended to satisfy the students’ requirements while at the same time reducing the lecturers’ workload (3y-- (BPublisher's description. |
| 주제명(지명) | South Africa. --fast |
| 일반주제명 | Accounting --Problems, exercises, etc. Accounting --Standards --South Africa. BUSINESS & ECONOMICS / Accounting / Financial Accounting. Accounting --Standards. |
| 언어 | 영어 |
| 바로가기 |  |
